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Subcontracts or labour hire? The murky line of employment agents in payroll tax

From trolley collection services to cleaning businesses and security guards – is there a line between genuine subcontractor arrangements and labour hire arrangements for the purposes of the employment agent provisions in the payroll tax legislation?

February 26, 2026
Podcast

In our latest Tax Archives episode, Fletch and Sarah discuss the murky world of employment agents in a payroll tax context. They discuss cases and the different principles that can be pulled from those cases.

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Subcontracts or labour hire? The murky line of employment agents in payroll tax

Fletch Heinemann

Sarah Lancaster

Murray Shume

Hannah Bobby

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Cameron v Commissioner of Taxation – interest deductibility and FTEs

Subcontracts or labour hire? The murky line of employment agents in payroll tax

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